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Volunteer Income Tax Assistance (VITA) Matching Grant Program

Number: 21.009
Agency: Department of the Treasury

Program Information 

Program Number/Title (010):
21.009 Volunteer Income Tax Assistance (VITA) Matching Grant Program
Federal Agency (030):
Department of the Treasury
Authorization (040):
Executive Order Consolidated Appropriations Act, 2012, P.L. 112-74.
Objectives (050):
To provide direct funding that will enable VITA initiatives to extend services to underserved populations and hardest-to-reach areas, both urban and non-urban; specific objectives as they relate to the VITA Program which include: increasing the capacity to file returns electronically, heighten quality control, enhance training of volunteers, and significantly improve the accuracy rate of returns prepared by VITA sites.
Types of Assistance (060):
Project Grants
Uses and Use Restrictions (070):
Grant funds can be used to cover ordinary and necessary expenses for operating a VITA tax preparation program. Such expenses are only allowable if they are reasonable, allocable, and in accordance with the OMB Cost Principles Circulars.
Eligibility Requirements (080)
Applicant Eligibility (081):
Non-profit organization or state or government entity.
Beneficiary Eligibility (082):
Providing assistance to low to moderate income individuals and families.
Credentials/Documentation (083):
Applicants must provide proof of their entity status (i.e. tax-exempt organization/government agency). Matching funds must be documented. Applicants must be tax compliant and not be debarred or suspended. OMB Circular No. A-87 applies to this program.
Application and Award Process (090)
Preapplication Coordination (091):
Preapplication coordination is not applicable. Environmental impact information is not required for this program. This program is excluded from coverage under E.O. 12372.
Application Procedures (092):
OMB Circular No. A-102 applies to this program. OMB Circular No. A-110 applies to this program. Complete application procedures are included in IRS Publication 4671, Volunteer Income Tax Assistance Grant Program Overview and Application Instructions. Applicants must provide proof of their entity status (i.e. tax-exempt organization/government agency). Matching funds must be documented. The following OMB regulations apply to this program: • 2 CFR 215 (formerly OMB Circular No. A-110), Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations; • OMB Circular A-102, Grants and Cooperative Agreements With State and Local Governments; • OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; • 2 CFR 220 (formerly OMB Circular A-21), Cost Principles for Educational Institutions; • 2 CFR 225 (formerly OMB Circular A-87), Cost Principles for State, Local and Indian Tribal Governments; and
• 2 CFR 230 (formerly OMB Circular A-122), Cost Principles for Non-Profit Organizations.
Award Procedure (093):
All complete applications meeting initial eligibility requirements will be evaluated/ranked on technical merit, capacity to reach the targeted audiences, and geographic coverage. Applicants will be notified of their acceptance or rejection of a grant award.
Deadlines (094):
May 01, 2014 to May 31, 2014 Applicants are to submit the VITA Grant Program Application as explained in Publication 4671 via All applications submitted must be received through on or before May 31, 2014.
Range of Approval/Disapproval Time (095):
From 90 to 120 days. The IRS will notify applicants of the acceptance or non-selection of their grant application, as well as those that did not qualify for the program by October 1 of each year.
Appeals (096):
The selection of the grantees for this program is left to the discretion of the IRS - there is no appeals process for non-selection.
Renewals (097):
Not Applicable.
Assistance Consideration (100)
Formula and Matching Requirements (101):
This program has no statutory formula.
Matching Requirements: Percent: 100.%.
This program does not have MOE requirements.
Length and Time Phasing of Assistance (102):
The grant period extends from July 1st of a given year through June 30th of the subsequent year. See the following for information on how assistance is awarded/released: Once awarded, VITA grant funds are released on an immediate need or reimbursement basis. Funding is deposited in an account managed by the Division of Payment Management and recipients may request/receive funds electronically after account establishment.
Post Assistance Requirements (110)
Reports (111):
VITA Grant recipients are required to submit quarterly Federal Financial Report (FFR) Cash Transaction Report – Standard Form 425 through the Payment Management System (PMS) 30 days after quarter end. A year-end FFR Financial Status Report is also required to be submitted through the PMS by September 30. No cash reports are required. Additional year-end reporting is required to be submitted by September 30. These reports as detailed in the grant agreement must be submitted to the Grant Program Office using specific forms within the Performance Progress Report family, a narrative, final listing of sites opened and budget summary. Grant recipients are also expected to prepare and submit quarterly on-line Federal Financial Reports to the Payment Management System. A report is due 30 days after the end of each quarter. Grantees are responsible for monitoring volunteer compliance with program regulations and requirements, the Grant Agreement, and compliance with applicable OMB Circulars and regulations.
Audits (112):
In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), "Audits of States, Local Governments, and Non-Profit Organizations," nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit conducted for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in Circular No. A-133. The Federal Audit Clearinghouse operates on behalf of the Office of Management and Budget (OMB) and its primary purpose is to disseminate audit information to Federal agencies and the public. If the most recent audit showed an unfavorable finding, it will not automatically disqualify you from consideration; however, more information may be requested to ensure any deficiencies noted in the audit have been corrected.
Records (113):
Grant recipients are required to have a record keeping system in place to support all information reported. Supporting receipts and other documentation should be maintained for a minimum of three years following the submission of the final report.
Financial Information (120)
Obligations (122):
(Project Grants (Discretionary)) FY 13 $12,070,000; FY 14 est $11,600,000; and FY 15 est $12,000,000
Range and Average of Financial Assistance (123):
No Data Available.
Program Accomplishments (130):
Fiscal Year 2013: 1,305,746_Returns Prepared. Fiscal Year 2014: No Current Data Available. Fiscal Year 2015: A conservative growth rate of 5 percent is projected.
Regulations, Guidelines, and Literature (140):
Publication 4671, VITA Grant Program Overview and Application Instructions
Information Contacts (150)
Regional or Local Office (151) :
Headquarters Office (152):
Grant Program Office Grant Program Office, 401 West Peachtree Street, NW, Stop 420-D , Atlanta, Georgia 30308 Email: Phone: (404) 338-7894
Website Address (153):
Examples of Funded Projects (170):
Not Applicable.
Criteria for Selecting Proposals (180):
The selection of proposals is based on a two-tiered evaluation process:
1. Experience with low income and/or return preparation – 40 points
2. Strength of program – 40 points
3. VITA target audience – 40 points
4. Ability to partner or collaborate with multiple organizations – 20 points
5. Sustainability and growth strategy – 10 points
6. Quality control process – 40 points
7. Program measures – 10

Grant Program Office Evaluation
The Grant Program Office evaluation involves a more in-depth review of the applicant’s budget information and accounting processes. The proposed geographic coverage and target audiences are also taken into consideration.